IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH ` C', NEW DELHI)
BEFORE SHRI G. C. GUPTA, HON'BLE VICE PRESIDENT
AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER
I.T.A. No.2629 /Del/2011
Assessment year : 2005-06
Indu Kapahi, Vs. ITO, Ward 43(1), DAO-67
W-40, Greater Kailash I, New Delhi
New Delhi-110 048
GIR / PAN:AHYPK4343F
(Appellant) (Respondent)
Appellant by : None
Respondent by : Shri T. Vasanthan, Sr. DR
Date of hearing : 20.05.2015
Date of pronouncement : 22.05.2015
ORDER
PER T.S. KAPOOR, AM:
This is an appeal filed by assessee against the order of Ld. CIT(A)
dated 04.02.2011 raising as many as 6 grounds of appeal. The appeal was
firstly fixed for hearing on 25.07.2011 for which notice well in advance was
sent, which has not returned by the postal department and giving more
opportunity the hearing was adjourned to 01.12.2011 and again to
10.05.2012 as bench did not function on 01.12.2011. On 10.05.2012 both
the parties were present but the hearing was adjourned to 03.10.2012 and to
05.11.2013 on which date assessee's counsel requested for time and the
hearing was adjourned to 25.02.2014 on which date also assessee's counsel
submitted written request for adjournment. The date of hearing was
2 ITA No.2629/Del/2011
adjourned to 27.05.2014 and again to 17.06.2014 for want of time. Since
bench did not function on 17.06.2014, the hearing was adjourned to
28.10.2014 and again to 02.03.2015 on which date also written request was
submitted by assessee's counsel and the hearing was adjourned to
20.05.2015, which date was informed to both the parties present in the open
court. On 20.05.2015, none was present on behalf of the assessee.
2. In view of above, it is implied that the assessee is not interested in
prosecution of his appeal and therefore, the appeal filed by assessee is
unadmitted and is dismissed as mere issue of notice does not mean that
appeal is admitted. We get support from the following case laws:
3. The ITAT in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD
320 (Del.) had occasion to consider the aspect of admissibility of appeal for
hearing by observing as under:
"4. A judicial body has certain inherent powers. Decisions
are taken for the purpose of proper and expeditious disposal of
the appeals in present climate of mounting arrears partly due
to appeals being filed without proper application of mind to
facts and law and also at times for altogether extraneous
considerations. Therefore, on the basis of inherent powers the
Tribunal treated the appeal as unadmitted. The provisions of
Rule 19 of the Appellate Tribunal Rules support such action by
stating that mere issue of notice could not by itself mean that
appeal had been admitted. This rule only clarified the position.
There is justification for rule 19(2). When the appeal is
presented the same is accepted. Thereafter the concerned Clerk
in registry verifies whether accompanying documents are
received or not and if not a memo is issued calling for the
papers which are also required to be attached to appeal memo.
But at no stage usually the scrutiny is made on points whether
the appeal memo and contents really conform to various
3 ITA No.2629/Del/2011
Appellate Tribunal Rules or is it a legally valid appeal under
section 253 of the Act. Those points if arising can be
considered only at a time of hearing. And that is why the rule
prescribes that mere issue of notice does not mean appeal is
admitted. This according to us, is the Significance of rule
19(2).
4. Respectfully following the order of ITAT in the case of Multiplan
(India) Pvt. Ltd. (supra), the assessee's appeal is treated as unadmitted and
therefore, is dismissed. However, the assessee is at liberty to file an
application for recall of the order provided she can demonstrate that she was
prevented by sufficient cause for not appearing at the time of hearing.
5. In view of above, appeal filed by assessee is dismissed as unadmitted.
6. Order as pronounced in the open court orally on the date of hearing is
pronounced in writing on this 22nd May, 2015.
Sd./- Sd./-
( G. C. GUPTA) (T.S. KAPOOR)
VICE PRESIDENT ACCOUNTANT MEMBER
Date:22nd May, 2015
Sp
Copy forwarded to:-
1. The appellant
2. The respondent
3. The CIT
4. The CIT (A)-, New Delhi.
5. The DR, ITAT, Loknayak Bhawan, Khan Market, New Delhi.
True copy.
By Order
(ITAT, New Delhi).
4 ITA No.2629/Del/2011
S.No. Details Date Initials Designation
1 Draft dictated on Sr. PS/PS
2 Draft placed before author Sr. PS/PS
Draft proposed & placed before the
3 JM/AM
Second Member
Draft discussed/approved by Second
4 AM/AM
Member
5 Approved Draft comes to the Sr. PS/PS 22/5/15 Sr. PS/PS
6 Kept for pronouncement 22/5 Sr. PS/PS
7 File sent to Bench Clerk 22/5 Sr. PS/PS
Date on which the file goes to Head
8
Clerk
9 Date on which file goes to A.R.
10 Date of Dispatch of order
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